(A) The fee fixed as hereinbefore provided shall be and constitute a lien in favor of the city upon the personal property of the person, firm, corporation, or business used in connection with the business, from the time that the license tax is fixed.
(B) The lien shall have priority over any lien or encumbrance whatsoever, except the lien of state and county taxes, and no property of any person, firm, corporation, or business, shall be exempt from levy and sale or execution issued for the collection of a judgment for any occupation tax, license, or registration.
(Ord. 903, passed 6-13-2000)